Androschuk, V.V. Issues of improvement of tax legislation and taxation in the Republic of Belarus

Abstract: The modern amendments in the tax legislation in the Republic of Belarus, which are the subject of this article, are aimed to make the tax system more efficient from the position of the state bodies, and to make it more fit for the needs of taxpayers, to cut the spending of both the state budget and the other subjects, when implementing tax legislation. Keywords: tax, Belarus, Code, law, efficiency, administration, costs, budget, good faith, declaration.

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